HS Code 27011900
Other Coal, Not Agglomerated, Nes
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 27011900 would be approximately BDT 27,500.00, because the Total Tax Incidence is 27.5% of the assessable value.
What these figures mean
Other Coal, Not Agglomerated, Nes is classified under HS code 27011900, which sits in heading 2701 (Coal; briquettes, ovoids and similar solid fuels manufactured from coal) of chapter 27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 0%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 27.5%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 27011900 in 6 of 6 months, totalling 11,747,585,941 kg at an assessable value of BDT 154,414,589,542. That is an average of BDT 13 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2nd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,081,600,641 kg | BDT 29,246,899,149 | BDT 14 |
| January 2026 | 2,184,481,044 kg | BDT 30,262,900,083 | BDT 14 |
| February 2026 | 1,702,271,142 kg | BDT 23,568,641,111 | BDT 14 |
| March 2026 | 1,799,891,063 kg | BDT 25,209,339,174 | BDT 14 |
| April 2026 | 1,465,118,757 kg | BDT 18,431,414,679 | BDT 13 |
| May 2026 | 2,514,223,294 kg | BDT 27,695,395,346 | BDT 11 |
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 27 contains 83 tariff lines, averaging 41.95%. At 27.5%, 27011900 sits below that average by 14.45 percentage points. It is the 76th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 33.58 points.
Within heading 2701 alone, rates run from 27.5% to 33.63% across 4 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.